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Sustainability

More and more businesses are producing information on their social, economic and environmental performance (sustainability information) to respond to user needs and to meet regulatory requirements.

The nine stages

Typically assurance engagements can be broken up into nine stages, covering scoping, fieldwork and reporting.

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Organisations choose to get assurance on their sustainability information to:

  • challenge and confirm views expressed in the annual report as part of the narrative disclosure; 
  • complement internal processes, such as internal audit or stakeholder engagement, which are designed to improve business sustainability and enhance the trust of external stakeholders; or
  • enhance the credibility of information with those who use it to make economic and other decisions.

Such assurance might be internal for management use or external, published together with management’s sustainability report, for other stakeholders.

In Sustainability Assurance: Your choice we highlight key issues around the assurance of sustainability information using a series of questions and answers. The questions cover report users, what an assurance service is, what it should achieve, and what other services could help enhance your business sustainability.

ICAEW's assurance resource

This page is part of ICAEW’s online assurance resource, which replaces the Assurance Sourcebook.

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